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  1. Bama Politics
  2. Alabama
  3. Alabama House & Senate Bills
  4. 2018 Alabama Legislative Regular Session
  5. 2018 Alabama Senate Bills
  6. SB130 Alabama 2018 Session

SB130 Alabama 2018 Session

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In Committee

Bill Summary

Sponsors
  • Trip Pittman
Session
Regular Session 2018
Title
Taxation, Simplified Sellers Use Tax Program, affiliate restriction against participation eliminated, certain tangible personal property specified as subject to sales tax, Simplified Seller Use Tax Remittance Act, Secs. 40-23-191, 40-23-193 am'd.
Description

Under current law, the Simplified Sellers Use Tax Program allows an eligible seller to voluntarily participate in the program and collect and remit simplified sellers use tax. However, an eligible seller who subsequently acquires an affiliate with a sales and use tax filing obligation is no longer allowed to participate in the program

This bill would eliminate the affiliate restriction and allow eligible sellers with such an affiliate to participate in the program. The bill also clarifies certain sales of tangible personal property cannot be reported under the program and are subject to sales tax

To amend Section 40-23-191 and 40-23-193, Code of Alabama 1975, relating to simplified sellers use tax; to eliminate the affiliate restriction on eligible sellers; to clarify certain sales of tangible personal property cannot be reported under the program and are subject to sales tax.

Subjects
Taxation

Bill Actions

Action DateChamberAction
January 9, 2018SRead for the first time and referred to the Senate committee on Finance and Taxation General Fund

Bill Calendar

TypeDateLocationDescription
HearingJanuary 18, 2018Room 727 **TIME & DATE CHANGE** at 11:00Senate F&TG Public Hearing
HearingJanuary 17, 2018Room 727 at 09:30Senate F&TG Public Hearing
HearingMarch 1, 2017Room 727 ***Public Hearing & Vote*** at 10:30Senate F&TE Public Hearing

Bill Text

Download SB130 Alabama 2018 Session PDF

Bill Documents

TypeLink
Bill Text SB130 Alabama 2018 Session - Introduced
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